Dinham Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During March, the kennel budgeted for 5,100 tenant-days, but its actual level of activity was 5,140 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue	0	$ 35.60
Wages and salaries	$ 2,300	$ 9.00
Food and supplies	1,500	15.50
Facility expenses	7,900	4.50
Administrative expenses	6,400	0.30
Total expenses	$ 18,100	$ 29.30

Actual results for March:

Revenue	$ 170,525
Wages and salaries	$ 28,700
Food and supplies	$ 80,870
Facility expenses	$ 31,540
Administrative expenses	$ 7,110

The spending variance for food and supplies in March would be closest to:

Multiple Choice

$320 U

$320 F

$300 U

$300 F